My formula lokks like this.

D1=lookup($C1,$B$1:$B$10,$A$1:$A$$10)

but the problem is it is returning me the cell value which is less thsn
that I'm looking for In the above example, for 8:10 in column C it
should return me a value 5 but it is returning 4. I think now you can
understand the problem.

Thanks and Regards

Ramana